APPLICATION OF CUSTOMER ACCOUNTING IN VIETNAMESE ENTERPRISES

Abstract

The study aims to assess the application of customer accounting in Vietnamese enterprises from the
perspective of techniques and the level of general customer accounting. Data was collected from a questionnaire
with 324 valid answer sheets of accountants, directors, and descriptive statistical analysis was performed using
SPSS 20 software. Research results show that Vietnamese Enterprises have placed a focus on customers,
implementing strategies with clients applying customer accounting (mean from 3.46 to 3.88). Enterprises with
large labor size and high year of establishment have the highest application level. Customer profit analysis is
accounted for the highest percentage (76.5% and 67.9%), while the customer lifecycle analysis was applied the
lowest percentage (agree level at 55.9%). The research results are suggestive for the application of customer
accounting in Vietnamese enterprises in order to collect correct and appropriate information for business decisions
with a focus on customers.